BA9206 ACCOUNTING FOR MANAGEMENT Syllabus for 1st Sem MBA -First semester - Regulation 2009 - Anna University


BA9206 ACCOUNTING FOR MANAGEMENT Syllabus for 1st Sem MBA -First semester - Regulation 2009 - Anna University

BA9206                              ACCOUNTING FOR MANAGEMENT                                      LT P C
3 1 0 4

UNIT  I            FINANCIAL ACCOUNTING                                                                              9+3
Introduction to Financial, Cost and Management Accounting- Generally accepted accounting principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss account and related concepts - Introduction to inflation accounting- Introduction to human resources accounting.

UNIT  II           COMPANY ACCOUNTS                                                                                  9+3
Meaning of Company -Maintenance of Books of Account-Statutory Books- Profit or Loss Prior to incorporation- Final Accounts of Company- Alteration of share capital- Preferential allotment, Employees stock option- Buy back of securities.

UNIT  III          ANALYSIS OF FINANCIAL STATEMENTS                                                    9+3
Analysis  of  financial  statements   Financial  ratio  analysis,  cash  flow  (as  per  Accounting
Standard 3) and funds flow statement analysis.

UNIT  IV         COST ACCOUNTING                                                                                       9+3
Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs. Cost Accounting Systems:  Job order costing - Process costing- Activity Based Costing- Costing and the value chain- Target costing- Marginal costing including decision making- Budgetary Control & Variance Analysis - Standard cost system.

UNIT  V          ACCOUNTING IN COMPUTERISED ENVIRONMENT                                    9+3
Significance of Computerized Accounting System- Codification and Grouping of Accounts- Maintaining the hierarchy of ledgers- Prepackaged Accounting software.

TOTAL:45+15 PERIODS TEXT BOOKS
1.  M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw Hill, 2004.
2.  R.Narayanaswamy, Financial Accounting A managerial perspective, PHI Learning, New
Delhi, 2008.


REFERENCES

1.  Jan Williams, Financial and Managerial Accounting The basis for business Decisions, 13th
edition, Tata McGraw Hill Publishers, 2005.
2.  Horngren Surdem Stratton Burgstahler Schatzberg Introductio t Management
Accounting, PHI Learning, 2008.
3.  Stice  &  Stice,   Financial  Accountin Reportin an Analysis,  7th    edition,  Cengage
Learning, 2008.
4.  Singhvi Bodhanwala, Management Accounting -Text and cases, PHI Learning, 2008.
5.  Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsevier, 2007.

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